PRADEEP KUMAR PATEL,BHABUA vs. COMMISSIONER OF INCOME-TAX (APPEALS), INCOME TAX DEPARTMENT

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ITA 346/PAT/2024Status: DisposedITAT Patna30 June 2025AY 2017-18Bench: the Hon'ble Income Tax Appellate Tribunal. Patna Bench for Assessment Year 2017-18 in the case of Shri Pradeep Kumar Patel (PAN: APSPP3773L), we respectfully submit as under: The assessee has duly opted for resolution under the Direct Tax Vivad Se Vishwas Scheme. 2024 (DTVSV-24) with respect to the disputed penalty in the said matter. Compliance under the scheme has been completed in full, and the relevant details are as follows: 1. Form-1 was filed by the assessee on 25.01.2025, declaring 6 pages

AI SummaryAllowed

Facts

The assessee opted for resolution under the Direct Tax Vivad Se Vishwas Scheme, 2024. All compliances under the scheme, including full payment of tax arrears and issuance of a settlement certificate, were completed. Based on this, the assessee requested the withdrawal of the present appeal.

Held

The Tribunal noted the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme and the completion of all formalities. It was observed that Section 91(2) of the Finance Act, 2024, deems appeals withdrawn upon issuance of the Form-2 certificate.

Key Issues

Whether the appeal should be withdrawn and dismissed as per the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024, after the assessee completed all formalities and obtained a settlement certificate.

Sections Cited

250 of the Income Tax Act, 1961, 91(2) of the Finance Act, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA

Appearances by: Assessee represented by : None (withdrawal application) Department represented by : Sh. Ashwani Kr. Singal, JCIT Date of concluding the hearing : 24.06.2025 Date of pronouncing the order : 30.06.2025 O R D E R

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 16.10.2023.

1.1. Right at the outset, it was pointed out that the assessee has requested for withdrawal of the present appeal through letter dated 16.06.2025 as under:

“With reference to the captioned appeal filed before the Hon'ble Income Tax Appellate Tribunal. Patna Bench for Assessment Year 2017-18 in the case of Shri Pradeep Kumar Patel (PAN: APSPP3773L), we respectfully submit as under:

Pradeep Kumar Patel The assessee has duly opted for resolution under the Direct Tax Vivad Se Vishwas Scheme. 2024 (DTVSV-24) with respect to the disputed penalty in the said matter. Compliance under the scheme has been completed in full, and the relevant details are as follows:

1. 1. Form-1 was filed by the assessee on 25.01.2025, declaring the disputed penalty under DTVSV.

2. Form-2 was issued by the Designated Authority vide Certificate No. 860683951050225 dated 05.02.2025, confirming the particulars of tax arrears and amount payable.

3. Form-3 (Intimation of payment under section 92(2)) was submitted by the assessee on 13.02.2025.

4. Full payment of the declared amount 61,969 was made on 13.02.2025 via Union Bank of India (Challan No. 00374; BSR Code: 0290071; CIN: 25021300020208UBIN).

5. Form-4 was issued by the Designated Authority vide DIN/Acknowledgement No. 979391391230525 dated 23.05.2025, certifying full and final settlement of tax arrears. We would also like to respectfully submit that as per Section 91(2) of the Finance Act, 2024, any appeal pending before ITAT shall be deemed to have been withdrawn from the date on which the certificate in Form-2 is issued by the Designated Authority. Based on this express legal provision, we were under the bona fide belief that no separate intimation or withdrawal request was necessary after Form-2 was issued. In view of the above compliance and legal position, we respectfully request that the appeal proceedings in the above matter be treated as withdrawn and closed under the DTVSV Scheme. We request your kind office to take the above on record and dispose of the appeal accordingly.”